Photo Credit: AiF


Tax incentives for research and development FZuIG: How does the new funding instrument work?

The German law on tax incentives for research and development allows tax benefits for research expenditure. A new certifying body checks the substantive requirements and issues the applicant with a certificate confirming the existence of a subsidised R&D project // AiF Projekt GmbH is part of the consortium // "Forschungszulage - Chancen nutzen!“ VDMA advises its members exclusively

A consortium consisting of the AiF Projekt GmbH, the DLR project management agency and the VDI Technologiezentrum GmbH has, as reported by the AiF, been awarded the contract for the establishment and operation of an attestation office for tax incentives for R&D projects.

As the certifying body, the wholly-owned subsidiary of AiF e.V. will, together with its partners, examine and process applications for the eligibility of R&D projects for funding under the German Research Allowance Act (Forschungszulagengesetz- FzulG) (BGBl I p. 2763) on behalf of the Federal Ministry of Education and Research (BMBF) and issue the certificates.

The research allowance is a tax incentive for companies to invest in research and development (R&D). Eligible projects are basic research, industrial research and experimental development.

Exclusively for VDMA members:
Briefing on tax incentives for research and development

Find out at first hand how you can use national and European research funding programmes to drive your innovation projects forward and benefit from the exchange with experts and the VDMA's cross-sector network. The following dates are being planned jointly with the VDMA regional associations:

06.11.2020 10:30 - 12:00
Online seminar "Research allowances – how to use the instrument"
Contact: Manuela Binzer
E-mail: manuela.binzer(at)

01.12.2020 in Frankfurt
: Dr Nora Lauterbach
E-mail: nora.lauterbach(at)

Research Association for Combustion Engines eV

Lyoner Strasse 18
60528 Frankfurt am Main
T +49 69 6603 1345